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USCPA ?過去問 Cash-flow Depreciation expense and gain from selling equipment

これらの問題は、Operating Activityに関連するものだけを拾って、Net Incomeから足したり引いたりすればよい。

Karr Inc. reported net income of $300,000 for the year. During the year, Karr sold equipment costing $25,000, with accumulated depreciation of $12,000, for a gain of $5,000. In December, Karr purchased equipment costing $50,000 with $20,000 cash and a 12% note payable of $30,000. Depreciation expense for the year was $52,000. Changes occurred in several balance sheet accounts as follows:

Equipment $25,000 increase
Accumulated depreciation 40,000 increase
Note payable 30,000 increase

In Karr's statement of cash flows, net cash provided by operating activities should be

  • $340,000
  • $347,000
  • $352,000
  • $357,000 

 

スタートのNet Income 300000

 

Depreciation Expense +52000 (Operating Activity、実際の現金は出て行ってないので、Cash+

Gain from sales of equipment -5000 (これもOperating Activityなの?わからんな。)

ーーーーーーーーーーーーーーーーーーーーーーーーーー

上記をNetすると、347000となる。

 

 

え、ねえ、EquipmentのやりとりはInvestment Activityだと思ってたんだけど、それで出たGainはOperating Activityなんですか?